(a) An employer is eligible for a rate determination in accordance with the provisions of AS 23.20.280 – 23.20.310 and the department regulations if the employer has been subject to this chapter throughout not less than the four consecutive calendar quarters ending with the computation date and remains subject to this chapter into the calendar […]
An employer who has been subject to this chapter less than four calendar quarters immediately preceding the computation date is not entitled to a rate determination under AS 23.20.280 – 23.20.310 and the employer shall pay contributions at the standard rates specified in AS 23.20.170(b).
(a) The department shall determine each eligible employer’s contribution rate by the procedures set out in AS 23.20.280 – 23.20.310. The department shall put the employer’s quarterly payrolls in chronological order beginning with the first calendar quarter in the qualifying period and ending with the last calendar quarter in the period. If an employer’s payroll […]
(a) The department shall determine each eligible employer’s ratable payroll. The department shall then put all eligible employers in the order of their average quarterly decline quotients beginning with the smallest average decline quotient and shall determine, with respect to each employer, the cumulative ratable payroll during the four consecutive quarters ending with the computation […]
(a) An employing unit that has a change in ownership, management, or control, or that succeeds to or acquires all or part of another employing unit’s trade or business, shall notify the department in writing in accordance with regulations adopted by the department. (b) For the purposes of this section, “a change in ownership, management, […]
(a) When an employing unit, whether or not an employer within the meaning of AS 23.20.520, succeeds to or acquires substantially all of the operating assets of an organization, trade, or business of another employing unit which at the time of acquisition was an employer subject to this chapter, the payroll records of the predecessor […]
(a) The following standards apply regarding assignment of rates and transfers of experience. For the purposes of AS 23.20.295(d)(1) and (4), (1) if an employer transfers its trade or business, its workforce conducting the trade or business, or a portion of that trade, business, or workforce, to another employer and, at the time of the […]
(a) A person who violates AS 23.20.297(b) or (c) commits the crime of obtaining an unemployment contribution rate by deception. (b) A person commits the crime of obtaining an unemployment contribution rate by deception in the first degree if the value of the difference between the rate that had been assigned to the trade, business, […]
Corrections or modifications of an employer’s payroll may be taken into account within two years after the computation date for the purpose of a reduction or increase in the employer’s rate. When an adjustment is made in an employer’s payroll or in an employer’s average quarterly decline quotient after rates have been assigned, the adjustment […]
(a) The department shall promptly notify each employer of the rate of contributions for the employer as determined for a calendar year under AS 23.20.280 – 23.20.310. The determination becomes conclusive upon the employer unless, within 30 days after the notice is mailed to the employer’s last address of record or delivered to the employer, […]
In AS 23.20.280 – 23.20.310, (1) “business” means a trade or business or a part of the trade or business; (2) “computation date” means June 30 of the year immediately preceding the calendar year for which the contribution rates are effective; (3) “computation year” means the 12 months beginning July 1 and ending June 30; […]
